Court : Guwahati
..... side of the assessee or of the revenue when the matter has to be approached with certain objectives so that there would be proper disposal of the appeal and to minimise the litigation. the assessee had expressed his apprehension about the fate of his appeal if the matter is restored back to the file of the aac. ..... cannot, therefore, be held to be conclusive or binding and it cannot at all be adopted by the ito dealing with income-tax assessment proceedings under the income-tax act.10. in the circumstances of the case and in view of what we have discussed above, we conclude that the estimate was invalidly taken ..... there could not be any addition on the basis of the valuation adopted by the valuation officer under section 16a of the w. t. act. in that punjab case, similar issue came up before the appellate tribunal and the tribunal held that the estimate adopted by the ito was not validly taken as ..... assessee before us. as stated before, the tribunal in that punjab & haryana case has held that the estimate was not validly taken by the ito as section 16a of the w. t. act could not be availed for the purpose of income-tax proceedings. it was observed by the concerned bench of the tribunal that ..... section 16a of the w. t. act could not be availed of for the purposes of the income-tax assessment proceedings. the honble high court, on the facts .....Tag this Judgment!
Court : Supreme Court of India
Reported in : JT1991(2)SC138; 1991(1)SCALE345; (1991)2SCC523; 1SCR614
..... the ratio of the decision cited by the appellants cannot be applied.3. the act is a beneficial legislation giving right to the mortgagors to seek redemption and restoration of possession of the hypo thecain summary proceedings before the revenue courts. the act applies only to mortgage of land where the principal money secured under the mortgage ..... been filed after obtaining leave under article 136 of the constitution. since common questions, of facts and law arise for decision in these appeals, they are disposed of by a common judgment.2. the only question that was argued before the high court and reiterated in this court is whether ..... pepsu state, w.e.f. may 15, 1957. as on the date when the suits were laid, section 60 of transfer of property act did not apply to punjab and so the ratio in raghunath singh's case (supra) is inapplicable. the high court committed manifest error in applying section 60. he cited ..... it was further held that section 53a is based on equitable principles which were previously applicable to whole of india, though the transfer of property act per se was not applied to punjab. in mis ram gopal dula singh v. sardar gurbux singh jiwan singh and ors. : air 1985 pun 215 kapur, j., as ..... in each of the first two mortgages and 16 kanals in the third mortgage. the mortgagor filed an application under section 4 of the redemption of mortgages (punjab) act, 2 of 1913, for short 'the act1. he deposited a sum of rs. 10 in each mort age and sought redemption of the mortgages. .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1965P& H386
..... good deal of importance is that of ram saran das v. state of punjab civil appeal no. 36 of 1963, which was disposed of by the supreme court d/- 16-9-1963 (sc) ram sarup das was working as a revenue assistant agrarian reforms hissar on probation and was removed from service by an order ..... stoppage of one increment without prejudice to his future. as a result of what the government did the servant had lost the benefit of having been restored to his former post in the light of the actual taken against him on the basis of the findings of the enquiry officer. in these ..... is not an appellant forum where the correctness of an order of government could be canvassed an indeed it has no jurisdiction ability of initiating disciplinary proceeding for the entirely of the power jurisdiction and discretion in that regard in vested by law in the government. the only question which could be ..... primarily on the language of paragraph 16 of the schedule contained in the acquisition of land (authorisation procedure) act 1946 according to which a compulsory purchase order could not be questioned in any legal proceedings whatsoever. as viscount simon is put it would not be predicated of any order that it had been ..... complied with.the learned chief justice apparently accorded approval to what chagla c. j., had said in shrinivas ganesh v. union of india (s) air 1956 bom 455, in the following passage--'whenever may be the motive which may influence the exercise of a legal right if the legal right exists then the .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (2003)135PLR78
..... in pursuance of any such notification shall be deemed to have been made under this section and any proceeding in relation to any such application pending at the commencement of this act shall be disposed of in accordance with the provisions of this act:provided that a displaced person who made an application for payment of compensation before the commencement of this ..... . the managing officer (lands), jalandhar rejected their application vide his order dated 23rd june, 1978 on the ground that the same was time barred. the settlement commissioner, punjab accepted the appeal filed by the petitioners and remanded the case to the managing officer for fresh decision. the assistant registrar (lands)-cum-managing officer, rehabilitation department again rejected the claim of ..... the suo motu reference made by the department for cancellation of the allotment made in favour of the petitioner because order dated 26th november, 1981 passed by the then revenue and rehabilitation minister was void ab initio and the same had been cancelled by the governor vide order dated 12th september, 1984. shri sharma pointed out that the petitioners ..... application for claim can be submitted by his next friend or guardian. section 2(e) of the 1954 act talks of verified claim which includes claim registered under the 1948 act. rule 67-a which was inserted vide notification dated 26th october, 1956 contains a non obstante clause and provides for satisfaction of the claim in respect of the agricultural land. first .....Tag this Judgment!
Court : Jharkhand
Reported in : [2008(2)JCR267(Jhr)]; (2008)18VST289(Jharkh)
..... the revenue is protected by the power of enhancement vested in the tribunal while disposing of a second appeal filed by a dealer.50. in the case of baijnath biswanath v. state of assam (gauhati) and ors. (2003) 133 stc 300, the gauhati high court discussed the revisional power of the commissioner conferred under section 20(1) of the assam finance (sales tax) act, 1956 ..... the dealer or persons filing the same is having remedy by way of appeal.36. section 21 of the punjab general sale tax act, 1948 confers power of revision upon the commissioner, who, may of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by any authority subordinate to him, for the purpose of satisfying ..... for examination in this case is whether an order of assessment under sub-section (3) of section 11 of the punjab act or section 28(3) of the haryana act can now be completed or would that be barred by limitation. undoubtedly, the assessment proceedings have been very delayed. as the material placed before us shows, the assessee had gone before different courts from ..... himself as to the legality or propriety of such proceedings. sub-section (3) of section .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 1998(2)ALD793; 1998(2)ALT641
..... for the petitioner, sri s. satyam reddy, submits that no notice whatsoever was served upon the petitioner at any time by the dro and the proceedings are liable to be declared void on this simple ground alone. it is further urged that the reference of the sale-deed by the registering authority ..... section 47-a of the act within a reasonable time. i accordingly hold that the reference made by the registering authority to the collector, itself, is bad. subsequently, the order of the district revenue officer, nalgonda dated: 7-8-1992 is declared as void. the civil miscellaneous appeal was disposed of by the learned subordinate ..... document can be referred even after lapse of years14. these questions obviously did not come up for consideration before the supreme court in the state of punjab case (supra). the sale-deed in that case was registered on 4-9-1987 and the notice was issued by the collector, on receipt of ..... it is not open to this court to express any opinion whatsoever other than what is held by the apex court in the case of state of punjab (supra).11. the learned amicus curiae referred to sub-rule (4) of rule 3 of the rules, which reads as follows:'if the registering ..... the action of the registering authority referring the matter under sub-section (1) of section 47-a of the act is barred by limitation is not res integra. the supreme court in state of punjab v. mahajan sabha, gurdaspur, : air1996sc2153 while interpreting the very same provision held :'the limitation of two years .....Tag this Judgment!
Court : Patna
..... passed by the district sub-registrar without giving proper hearing to the petitioner. it further appears that the sub-registrar before issuing annexure-6 has not proceeded in accordance with the procedure provided under the rules. 18. mr. n.k. prasad, learned senior counsel, lastly submitted that the order passed ..... square feet. by a supplementary counter-affidavit, it is stated that the respondent no. 3 while examining the matter in a proceeding under section 47a of the act noticed that though the leasehold interest pertaining to the land has been transferred but no consideration for such transfer has been recorded in ..... the concerned registering office the figure relating to the five conveyances of highest value of each category of land, property situated within each halka of every revenue circle and ward of notified area/ municipality/ corporation that have been registered/ presented for registration in the preceding financial year. (2) the average ..... -section (2) or sub-section (3) may appeal to the commissioner concerned of the administrative division, such appeal shall be preferred within sixty days of the order and shall be heard and disposed of by the commissioner. (5) for the purpose of this act. market value of any property shall be estimated to ..... the registrar of the district. 19. a similar question arose before the apex court in a case of state of punjab v. m/s. mahajan sabha, gurdaspur, air 1996 sc 2153 and the apex court while interpreting sub-section (3) of section 47-a .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1999)68ITD80(Delhi)
..... objection on that count.(i) it is palpable from the perusal of the provisions contained in chapter xx-a that a sense of urgency in the disposal of these proceedings is hidden. section 269f of the act prescribes no time-limit in making an order of acquisition after hearing the objection of the parties. upon acqisition the transferee is paid compensation under section ..... objection on that count.(i) it is palpable from the perusal of the provisions contained in chapter xx-a that a sense of urgency in the disposal of these proceedings is hidden. section 269f of the act prescribes no time-limit in making an order of acquisition after hearing the objection of the parties. upon acqisition the transferee is paid compensation under section ..... of the action which the deputy commissioner (acquisition) was bound to take under section 269f of the act. revenue failed to give any cogent reasoning for inordinate and inexcusable delay. this, is sufficient to vitiate the order. therefore, the order passed by the deputy commissioner (appeals) was not in conformity with the cannons of justice. hence, the order was to be quashed.not ..... to give any cogent reasoning for inordinate and inexcusable delay. this, in our opinion, is sufficient to vitiate the order.12. the order of the hon'ble punjab & haryana high court in the case of uniteck industries (pvt.) ltd. was also placed before us. we find that this is the sister - concern of the assessee-company. its valuation .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : AIR1973P& H307
..... as the code) did not apply to the proceedings before the revenue officers under the act and they could only get the possession back by institution of the suit under section 50 of the punjab tenancy act. on the other hand, the learned counsel for the respondents submitted that the courts have got inherent powers to restore the possession of the properties in case the order ..... dispute by virtue of the order of the assistant collector and she could not make a grievance regarding restoration of possession if that order of the assistant collector had been set aside in appeal. she could not resist the order of the collector for restoration of the possession as the order on the basis of which she was put in possession was no ..... aggrieved against the said judgment and decree of the first appellate court, have come up in appeal to this court.4. the only submission which was made by the learned counsel for the appellants was that the order of the collector for restoration of the possession passed under the act was without jurisdiction as according to him he had no power to order ..... the primary court or of any intermediate court of appeal, but the act of the court as a whole from the lowest court which entertains jurisdiction over the matter up to the highest court which finally disposes of the case. it would be inequitable and contrary to justice that the judgment-debtor should be restored to this property without making good to the auction .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1986SC1272; (1986)88BOMLR432; 1986(1)SCALE681; 1986Supp(1)SCC401; 1SCR731; 1986(2)LC319(SC)
..... its judgment on such question, and the said court shall on receipt thereof proceed to dispose of the case in conformity with such judgment.the above article was amended by the constitution (forty-second amendment) act, 1976. it was again amended by the constitution (forty-third amendment) act, 1977, to restore it to its original form.21. article 230 as originally enacted provided ..... made provisions in that behalf, for instance, the andhra state act, 1953, the states reorganisation act, 1956, the bombay reorganisation act, 1960, the delhi high court act, 1966, and the state of himachal pradesh act, 1970. it is the charter of the high court which generally confers a right of intra-court appeal and it is the rules made under the rule-making power ..... ever, the port and island of bombay in the east indies with all the rights, profits, territories and appurtenances whatsoever there-into belonging, and together with all income and revenue, as also the direct and absolute dominion and sovereignty of the said port and island of bombay and premises, with all their royalties, freely, fully, entirely and absolutely.' ..... midnight of august 14, 1947, the constituent: assembly reassembled as the sovereign constituent assembly for the dominion of india. as a result of the partition, the representatives of bengal, punjab, sind north-west frontier province, baluchistan, and the sylhet district of assam (which district had joined the dominion of pakistan by a referendum) ceased to be the members of .....Tag this Judgment!